Tax Loss Restrictions Rules: What You Need to Know 1.5 Credits
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Have you ever wondered how changes in corporate control could impact tax losses?
This course will provide an overview of when and how the use of corporate losses is restricted by the Income Tax Act. Join us for an insightful webinar about the intricate world of tax loss restriction rules. We will focus on the pivotal concept of 'control' under Canadian tax law, exploring how it is defined and interpreted. Our expert panel will discuss the nuances of de jure versus de facto control, and we will delve into key legal precedents such as the Duha Printers case and MNR v. Consolidated Holding Co. We will also highlight critical considerations in determining when an acquisition of control triggers a loss restriction event.
This CPD Course will cover the statutory exceptions to acquisitions of control, including scenarios involving related party transactions, amalgamations, and share-for-share exchanges. We will use practical examples and case studies to illustrate how these rules apply in real-world scenarios, equipping you with actionable insights to navigate and mitigate potential tax implications effectively.
Whether you're a tax professional, legal advisor, or corporate strategist, this webinar will deepen your knowledge and enhance your ability to strategize around tax loss utilization. Don't miss this opportunity to sharpen your expertise and stay ahead in managing tax implications for corporations.
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AJAG offers a comprehensive selection of professional development courses in Tax, Accounting, Assurance, Ethics and more - all designed to keep CPAs informed and up to date. We strive to deliver the highest quality, most relevant and accessible continuing education content for CPAs in Canada. Our instructors are some of the most well-respected presenters in their field and present their own course material - covering a wide range of relevant, timely topics.
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After successfully completing a self-study course and passing the assessments, you can access and download your course completion certificates from your account dashboard on our platform. These certificates are recognized by NASBA, IRS, CFP Board, HRCI, SHRM, Payroll Org, FP Canada, and 25+ other regulatory bodies for compliance and reporting purposes.
We issue instant credit certificates, ensuring they are valid for presentation to governing bodies. Typically, we report IRS, CTEC, CFP, IDFP, IWI, VBOA Ethics credits within 7 days – the fastest in the industry.
A Live Webinar Group Internet-Based Credit is an interactive, real-time online seminar where professionals can earn Continuing Education credits by participating in live sessions led by experts in various fields. These sessions meet the standards set by NASBA, IRS, CFP Board, HRCI, SHRM, Payroll Org, FP Canada, and 25+ other regulatory bodies.
To earn credits, you must attend the entire live webinar, actively participate in any polls or questions, and complete any required evaluations or assessments. Credits are awarded based on your attendance and participation in the live session.
Yes, all our live webinars are approved by NASBA, IRS, CFP Board, HRCI, SHRM, Payroll Org, FP Canada, and 25+ other regulatory bodies, ensuring they meet the high standards for quality, interactivity, and educational content set by these organizations.
To maintain compliance, you must adhere to the guidelines set by NASBA and other regulatory bodies, which include attending the full duration of the webinar, participating in interactive elements, and completing any post-webinar evaluations or assessments.
After successfully attending a live webinar and fulfilling all participation requirements, you can access and download your completion certificates from your account dashboard on our platform. These certificates are recognized by NASBA, IRS, CFP Board, HRCI, SHRM, Payroll Org, FP Canada, and 25+ other regulatory bodies for compliance and reporting purposes.
We issue instant credit certificates, ensuring they are valid for presentation to governing bodies. Typically, we report IRS, CTEC, CFP, IDFP, IWI, VBOA Ethics credits within 7 days – the fastest in the industry.
JB
Webinar was packed full of great information. Most of it was a refresher, but there were quite a few details that were new to me. Great job. Thank you
JK
Presentation was informative and provided a lot of good examples of when losses can be applied (and when the can't).
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